West Virginia has enacted legislation that adds affiliate nexus provisions to the use tax article of the West Virginia Code. Effective January 1, 2014, the legislation expands the definition of “retailer engaging in business in this state”, to include any retailer that is related to, or part of a “unitary business” with, a person, entity, or business that, without regard to whether the retailer is admitted to do business in West Virginia, is a subsidiary of the retailer, or is related to or unitary with the retailer as a “related entity,” a “related member,” or part of a “unitary business” that (1) under an agreement with (or in cooperation with) the related retailer, maintains an office, distribution house, sales house, warehouse or other place of business in West Virginia; (2) performs a “service” in-state in connection with tangible personal property or services sold by the retailer or any related entity, related member, or part of the unitary business; (3) by an agent, representative (regardless of name called), or employee, performs a service in-state in connection with tangible personal property or services sold by the retailer or any related entity, related member, or part of the unitary business; or (4) directly, or through or by an agent, representative, or employee located in (or present in) West Virginia, solicits business in the state for or on behalf of the retailer or any related entity, related member, or part of the unitary business. Per the definition in the state’s Corporation Net Income Tax Act, “Unitary business” means a single economic enterprise made up of separate parts of (1) a single business entity; or (2) a commonly controlled group of business entities that are sufficiently interdependent, integrated, and interrelated through their activities so as to provide a synergy and mutual benefit that produces a sharing or exchange of value among them and a significant flow of value to the separate parts. (H.B. 2754, Laws 2013)